The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o

The research aim to the usage educational method for jump shooting and it effect on speed strength in basketball for the specialist students in College Sport of Dayla University, which used the following statistic treatment (The T.test for compatible specimens), so after statistic treatment which appears theres a tow moral differences in speed strength and jump shooting tests results to (legs & arms) for the before and after tests, and after that the conclusions we positive and the second the special drills effect immaterial speed strength to legs and arms, so the tow researches recommended to looking after the best for educational methods that used in our sport colleges in Iraq.

Abstract

The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and  its influence on the future  and the eaning of the company.

The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of

Biomass has been extensively investigated, because of its presence as clean energy source. Tars and particulates formation problems are still the major challenges in development especially in the implementation of gasification technologies into nowadays energy supply systems. Laser Induced Fluorescence spectroscopy (LIF) method is incorporated for determining aromatic and Polycyclic Aromatic Hydrocarbons (PAH) produced at high temperature gasification technology. The effect of tars deposition when the gases are cooled has been highly reduced by introducing a new concept of measurement cell. The samples of PAH components have been prepared with the standard constrictions of measured PAHs by using gas chromatograph (GC). OPO laser with tun

ABSTRACT                                                                                            

The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipi

Many objective optimizations (MaOO) algorithms that intends to solve problems with many objectives (MaOP) (i.e., the problem with more than three objectives) are widely used in various areas such as industrial manufacturing, transportation, sustainability, and even in the medical sector.  Various approaches of MaOO algorithms are available and employed to handle different MaOP cases. In contrast, the performance of the MaOO algorithms assesses based on the balance between the convergence and diversity of the non-dominated solutions measured using different evaluation criteria of the quality performance indicators. Although many evaluation criteria are available, yet most of the evaluation and benchmarking of the MaOO with state-of-art a

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

Oral swab samples were collected from 120 children (ages between one month- 10 years) who were infected with oral thrush and 30 healthy children. The percentages of isolated yeasts and Bacteria were 66.6% and 96.6% respectively. The dominate yeast and bacteria were Candida albicans and Staphylococcus aureus with of 78.7% and 34.4% respectively. Results revealed that the highest percent of infection with oral thrush disease was 32.5% in children within the age of 1-2 months.